Baltimore County Annual Report
We are pleased to present the Comprehensive Annual Financial Report for Baltimore County, Maryland for the fiscal year ending June 30, 2018. The annual report is a thorough, detailed presentation of the County's financial position and results of operations for the fiscal year.
- Introductory Section—This section contains the Letter of Transmittal, Organization Chart, List of Principal Officials and the Government Finance Officers Association of the United States and Canada (GFOA) Certificate of Achievement.
- Financial Section
- Management's Discussion and Analysis (MD and A)—The MD and A provides an objective analysis of the County's financial activities based on currently known facts, decisions or conditions.
- Basic Financial Statements—This section contains the Government-wide Financial Statements, which combine all the County's governmental and business-type activities, as well as discretely presented component units; the Fund Financial Statements, which show the financial position and operating results by fund; and the Notes to the Basic Financial Statements, which are an integral part of the financial statements.
- Combining Financial Statements—This section provides detailed information regarding the financial position and results of operations for the Non-major Governmental Funds, the Internal Service Funds and the Fiduciary Funds. In addition, this section also includes the General Fund Schedule of Appropriations and Expenditures–Budgetary Basis.
- Statistical Section—Included in the Statistical Section are financial presentations that provide detailed data on the physical, economic, social and political characteristics of the County.